Legal analysis: (1) The basis for evaluation behavior of intellectual property evaluation, which determines the initiation of intellectual property evaluation behavior. The asset appraisal business entrustment agreement signed between the entrusting party and the trustee is the basis for starting the intellectual property appraisal business. (2) Legal basis for intellectual property evaluation In order to standardize the evaluation of intangible assets, especially the evaluation of intellectual property, relevant national departments have successively issued many policies and regulations such as evaluation criteria and guidance. (3) Property rights basis for intellectual property evaluation: The evaluation object of intellectual property evaluation requires clear property rights, which is related to the legal authority of the intellectual property evaluation report. The basis of property rights for intellectual property evaluation is generally the trademark rights certificate, patent certificate, software copyright certificate, and copyright certificate to which the asset possessor enjoys property rights. (4) Pricing basis and reference basis: The pricing basis and reference basis in the intellectual property evaluation process are generally the feasibility report of the entrusting party on the estimated project; other relevant information provided by the entrusting party; the market information collected by the evaluator and Other information.
Legal basis: "Assets Appraisal Law of the People's Republic of China" Article 26 Appraisal professionals should appropriately select appraisal methods, except that only one appraisal method can be selected according to the appraisal practice standards. , more than two evaluation methods should be selected, and after comprehensive analysis, an evaluation conclusion should be formed and an evaluation report should be prepared. The evaluation agency shall conduct internal review of the evaluation report.